What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as they had opted for settlement under the Vivad se Vishwas Scheme-2020. The appeals were accordingly dismissed as withdrawn.

The assessee filed appeals against the orders of the CIT(A) for assessment years 2007-08, 2008-09, and 2010-11. The assessee subsequently filed an application to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals due to opting for a settlement scheme.

M/S Shyoji Ram Prajapat HUF… vs ITO | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 652 & 653/JP/2018

For Appellant: Shri Devang Gargieya (Adv.) jktLo dh vksj ls@

For Respondent: Smt. Monisha Choudhary (ACIT)

Hearing: 05/02/2021Pronounced: 09/02/2021

lquokbZ dh rkjh[k@ Date of Hearing : 05/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/02/2021 vkns'k@ ORDER to 653/JP/2018 M/s Shyoji Ram Prajapat HUF vs. ITO PER: SANDEEP GOSAIN, J.M.

The present appeals have been filed by the assessee against the orders of CIT(A), Ajmer all dated 01.02.2018 for the assessment years 2007-08, 2008-09 & 2010-11 respectively.

Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.

The ld. Counsel for the assessee furnished application for withdrawal of these appeals. The contention in the said application reads as under:-

Hon'ble Sir, In this connection it is submitted that as instructed by the above captioned client, it is hereby prayed that the above appeal please be treated as withdrawn with immediate effect in as much as the assessee has opted for settlement under the Vivad se Vishwas Scheme-2020. A formal order to this effect may kindly be passed at an early date and oblige. Thanking you. Yours faithfully, For Mahendra Gargieya & Associates.

The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn. to 653/JP/2018 M/s Shyoji Ram Prajapat HUF vs. ITO 5. Therefore, in view of the fact that the assessee has already approached the department to settle the matter under “Vivad Se Vishwas Scheme”, we permit the assessee to withdraw these appeals.

Accordingly, the appeals of the assessee is dismissed as withdrawn.

In the result, these appeals of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 09/02/2021.

Sd/- Sd/- ¼lanhi xkslkbZ½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 09/02/2021. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- M/s Shyoji Ram Prajapat, HUF, Kishangarh. 2. izR;FkhZ@ The Respondent- ITO, Ward-1, Kishangarh. ITO, Ward-2, Kishangarh. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 651 to 653/JP/2018} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

M/S SHYOJI RAM PRAJAPAT HUF,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGRAH

What did the Tribunal hold?

What were the facts?

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